COMMISSIONER OF CUSTOMS, PUNE Versus GREAT LAKES DREDGE & DOCK CO

2015 (9) TMI 86 - BOMBAY HIGH COURT

Refund of excess duty – Import of vessel for dredging work – Revenue challenges order passed by Tribunal setting aside Order-in-Original and allowing Appeal of assessee for refund of duty – Held that:- Tribunal found that vessel was put on par with C .....

Bunkers on imported vessels namely dredger, then that could have been entertained and allowed – When such was approach of Tribunal, its order cannot be termed as perverse – Appeal fails and dismissed – Decided against revenue. - Customs Appeal No. 81 .....

is Appeal by the Revenue challenges the order passed by the Customs, Central Excise and Service Tax Appellate Tribunal West Zonal Bench at Mumbai dated 5th September, 2013, setting aside an Order-in-Original and allowing the Appeal of the assessee Re .....

mmissioner, Dapoli Customs Division, and he rejected it by the Order-in-Original dated 10th August, 2005. 4. He held that claim for refund filed under Section 27 of the Customs Act, 1962, is in respect of excess duty paid on Bunkers of the vesse .....

s not entitled to claim the refund of excess duty. The importer was required to take duty on the entire quantity of Bunkers at the time of import. We are not concerned with that part of the Order-in-Original, and the reasons assigned in paragraph 5. .....